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Form 100. Personal Income Tax Return 2023

10.1.8. For assistance to people with disabilities

Amount 

  1. Taxpayers who are entitled to apply the minimum for disability of descendants or ascendants may deduct 100 euros per disabled person when the sum of the general and savings tax bases is not greater than 80,000 euros, in individual taxation, or 100,000 euros in the case of joint taxation.

    The consideration of a person with a disability is that established by state regulations on personal income tax.

    When several taxpayers are entitled to apply this deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations on personal income tax will apply.

  2. When it is proven that disabled people need help from third parties and are entitled to the application of the minimum for assistance expenses, the taxpayer may deduct the amount resulting from applying 20% of the amount paid to Social Security , as a fixed fee that is paid by the employer, in accordance with the provisions of the Special System of the General Regime of Social Security for Household Employees, with a limit of 500 euros per year per taxpayer.

    Only the taxpayer who is the owner of the family home and is registered as such in the General Treasury of Social Security, due to affiliation in Andalusia to the Special System of the General Regime of Social Security for Household Employees, in accordance with the provisions of the applicable regulations, will be entitled to this deduction.

    This deduction will be incompatible with the deduction "For domestic help" when it is the same employee who gives the right to the application of both deductions.

Completion

  • Deduction applicable in general:

    The program will generate a deduction of 100 euros for each disabled ascendant or descendant who meets the aforementioned requirements.

  • If you need help from third parties:

    In the event that the disabled person needs help from third parties, he/she must indicate the following information in the data capture window:

    • The amounts paid in the tax period as a fixed fee that is paid by the employer, in accordance with the provisions of the Special System of the General Social Security Regime for Household Employees.

    • The employer's Contribution Account Code.